This is the highest level, the pinnacle of surfing spirituality equivalent to Nirvana, Satori, Total Enlightenment, etc. and is rarely attained. The Soul Surfer expresses himself through his unity with the breaking wave. He borrows the wave's spirit for a short while and uses his body and equipment to translate the essence of the wave's spirit into Art. Other Surfers respond to this and immediately recognize the Soul Surfer whether they admit it or not.
Lowest level, equivalent to "Hell" in Christian mythology or having just enough Karma to be reincarnated as a cockroach in Buddhism. These men (and they are always men) have no real interest in the spirit of the wave or the soul of surfing because they have no souls. Lacking souls, they cannot express the imagination and feeling required to become one with the wave and do not have the dedication needed to evolve any further. This is why if QuiverBaiters ever do bother to surf they are clueless kooks.